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PENGARUH AUDITOR SWITCHING, MASA JABATAN AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 DAN 2020)

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This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this research is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this research is a quantitative method. The population used in this study were companies in the financial sector for the period 2019 and 2020. The research sample was taken using a purposive sampling technique so that there were 106 samples. The research data analysis technique used the Statistical Program for Social Software (SPSS) version 24.0 with descriptive statistics and multiple linear regression. The integrity of the financial statements in this study is measured using conservatism. The results of the study partially show that auditor switching and audit tenure have no significant effect on the integrity of financial statements before the pandemic and during the pandemic, while financial distress has no effect on report integrity before the pandemic but has a significant negative effect on the integrity of financial statements at the time of the pandemic. During the pandemic,there was a significant difference between the integrity of financial statements before and during the COVID-19 pandemic.

Availability
Inventory Code Barcode Call Number Location Status
2107004356T62128T621282021Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T621282021
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 75 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Integritas Laporan Keuangan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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